Real Madrid president Florentino Perez says he has no intention of selling Cristiano Ronaldo, who could be offered a bumper new deal to ensure he stays at the Estadio Santiago Bernabeu.

Ronaldo's much-publicised "sadness" earlier in the season and a lack of negotiations to extend his current deal, which ends in 2015, have led to speculation that the attacker could be set for a transfer to Paris Saint-Germain, while he was also linked with a return to Manchester United before Sir Alex Ferguson's retirement.

However, Perez told radio show El Larguero that the Portuguese player's sadness had passed and the future Madrid team would be built around him.

"I do not know if he has an offer from PSG," Perez said. "He told me last summer that he was sad and I told him that we would do everything possible for him to be happy. He had a bad moment but it is over now. Since then, his behaviour has been spectacular - Cristiano has been an example and has not had problems with anyone.

"He is the best in the world; we want to build the future Madrid around him. I would like him to be the best-paid player in the world."

Some in Spain have claimed that Madrid would struggle to match the reported €20 million net contract that PSG could offer Ronaldo. Perez did not get into details on that, but did suggest his club had backed out of the race to sign Neymar - who has signed for Barcelona - due to the huge sums involved.

"Three years ago there was a possibility of signing (Neymar) and we wanted to take advantage of it, but then (Santos) did not let him leave and he signed a new contract," he said. "He seems a magnificent player to me and I would have signed him if the conditions would not have altered the club's 'ecosystem'.

"We had to negotiate with the club, the father, an investment fund that had 40% of the rights. For us it would have cost more than €150 million. I do not know how much Barca paid."

He had the bad luck to get injured and has not been where we all wanted, then Ozil arrived, but he is a spectacular person

One way for Madrid to raise money this summer would be to offload Kaka, who has two years remaining on the €10 million-a-year contract agreed when he joined from Milan for €65 million in 2009. Perez said sporting director Zinedine Zidane and Madrid's new first-team coach would make that call, while claiming Kaka had not been a drag on Madrid's finances.

"Zidane and the coach will decide," he said. "(Kaka) helped the renewal of contracts with sponsors. Revenues went up by €400 million thanks to him and others. He had the bad luck to get injured and has not been where we all wanted, then Ozil arrived, but he is a spectacular person."

While big names such as Gareth Bale and Edinson Cavani continue to be linked with the club, the feeling in Spain is that Madrid will have to sell to buy. Perez was asked about two mooted deals: Fabio Coentrao to Monaco for €18 million and Gonzalo Higuain to Juventus for €30 million.

"I do not know if (Coentrao) will go, but whoever wants him will have to pay his release clause," he said. "He has played a very good season. We have not talked to Juventus (about Higuain)."

Questioned about signing more Spanish players for Madrid this summer, the businessman suggested that right-back Dani Carvajal returning from Bayer Leverkusen was more likely than Isco signing from Malaga.

"I believe (Carvajal) will come," he said. "He is one of ours. (Isco) is a good player, but we have lots of people in his position. I do not know if we need him."

Perez admitted that the future of key Madrid playmaker Xabi Alonso, who has just 12 months left on his current contract, was a concern.

"We are delighted with (Alonso)," he said. "He has one year left on his contract and the new coach and Zidane will see about what to do. To replace him is very difficult. He is one of the biggest problems we have for the future, but we want to enjoy him for a little more time."